Selected Components of Working Capital

3 Months Ended

Mar. 31, 2025

Selected Components Of Working Capital [Abstract]

Selected Components of Working Capital

8. SELECTED COMPONENTS OF WORKING CAPITAL

A summary of accounts receivable, net is as follows:

	The Partnership				WES Operating
thousands	March 31, 2025		December 31, 2024		March 31, 2025		December 31, 2024
Trade receivables, net	$	672,604	$	701,225	$	710,719	$	701,225
Other receivables, net	600		613		581		589
Total accounts receivable, net	$	673,204	$	701,838	$	711,300	$	701,814

A summary of other current assets is as follows:

	The Partnership				WES Operating
thousands	March 31, 2025		December 31, 2024		March 31, 2025		December 31, 2024
NGLs inventory	$	4,499	$	2,514	$	4,499	$	2,514
Materials and supplies	6,821		613		6,821		613
Imbalance receivables	6,078		7,253		6,078		7,253
Prepaid insurance	11,609		15,418		11,384		14,712
Contract assets	15,415		12,358		15,415		12,358
Other	23,821		16,732		21,547		16,325
Total other current assets	$	68,243	$	54,888	$	65,744	$	53,775

A summary of accrued liabilities is as follows:

	The Partnership				WES Operating
thousands	March 31, 2025		December 31, 2024		March 31, 2025		December 31, 2024
Accrued interest expense	$	108,551	$	133,365	$	108,551	$	133,365
Short-term asset retirement obligations	11,011		12,830		11,011		12,830
Short-term remediation and reclamation obligations	2,491		2,585		2,491		2,585
Income taxes payable	6,307		4,585		6,307		4,585
Contract liabilities	10,878		11,055		10,878		11,055
Accrued payroll and benefits	35,756		66,563		—		—
Short-term lease liabilities	59,351		58,897		59,351		58,897
Other	22,693		39,518		19,962		25,272
Total accrued liabilities	$	257,038	$	329,398	$	218,551	$	248,589